JUDGMENT :

Amit Rawal, J.

1. Present intra court appeal is directed against the judgment of the Single Bench allowing the writ petition preferred against the judgment of the District Court dated 30.11.2013 in O.P(L.F)No.109 of 2012, on behalf of the appellant, who was respondent in the writ petition, against the initiation of the surcharge proceedings under Section 16 of the Kerala Local Fund Audit Act, 1994,whereby certain liability amounting to Rs.1,40,749/- was fastened upon the appellant-respondent in the writ petition.

2. Section 16 of the Kerala Local Fund Audit Act is para materia to Section 68 of the Kerala Co-operative Societies Act, which empowers the auditor to surcharge illegal payments and loss caused by negligence or misconduct. Section 68 of the Act provides for a remedy to the aggrieved party to approach the District Court within a period of one month for setting aside of such surcharge or other liabilities referred to in sub Section 3 of Section 68 .

3. In the instant case, the surcharge certificate was issued by the Director of Local Fund Audit on 21.12.2011. Accordingly, the appellant, since deceased represented by Legal Representatives, preferred an appeal be